Garon, T.C.J.:—Les appels des quatre appelants turent entendus sur preuve commune. Trois des appelants étaient représentés par avocat, le quatrième, Pierre Daneau, agissait pour son compte.

Goetz, T.C.J.:—The Minister of National Revenue reassessed the appellant's 1984 and 1985 taxation years and included the amounts of $27,574 in 1984 and $32,160 in 1985 in computing the appellant's total income for those years. It is from this reassessment that

Teskey, T.C.J.:—The appellant appeals from assessment number 551029, dated November 30, 1987, made pursuant to subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), being the amount of unpaid deductions,

Taylor, T.C.J.:—These are appeals heard on common evidence on July 31, 1990, in Charlottetown, Prince Edward Island, against assessments dated October 28, 1988, under subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am.

Mogan, T.C.J.:—At the commencement of the hearing, counsel agreed that the appeals of Clarence Charkowy (88-2114), Dan Charkowy (88-2115) and Kenneth Charkowy (88-2116) would be heard together on common evidence. The three appellants were the only directors of

Goetz, T.C.J.:—The appellant, in computing his income for his 1979 taxation year, sought to deduct certain expenses relating to "soft costs" in a multiple-unit residential building project known as "Cambridge Place”. These initial costs were incurred by a management

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1982 and 1983 taxation years. The sole issue is whether common shares of Baldassarra Construction Ltd. "the company") were transferred by the appellant to his three sons with the

Beaubier, T.C.J.:—This matter was heard in Ottawa, Ontario, on November 15, 1990.

The appellant appeals an income tax reassessment for the 1984 taxation year.

Lamarre Proulx, T.C.J. [Translation]:—This is an appeal against reassessments by the respondent, the Minister of National Revenue, with respect to the appellant's 1985 and 1986 taxation years.

Rip, T.C.J.:—In assessing E. William Abrahamson ('Abrahamson"), the ap- pellant, for 1986 the Minister of National Revenue, the respondent, included in his income the sum of $85,126 (US$62,136) received by Abrahamson in the year from an Individual Retirement Account “IRA").1